Sorry no.
In order to be deductible the loan must be on a Qualified Home.
Here is the definition of a Qualified Home from IRS Publication 936:
Qualified Home
For
you to take a home mortgage interest deduction, your debt must be
secured by a qualified home. This means your main home
or your second home. A home includes a house,
condominium, cooperative, mobile home, house trailer, boat, or similar
property
that has sleeping, cooking, and toilet
facilities.
